Section Section 28 i.e.Amendment of Registration under GST

Financial Year: 2017

SECTION 28 OF CGST ACT

AMENDMENT OF REGISTRATION

 

(1) Every registered person and a person to whom a Unique Identity Number has been assigned shall

inform the proper officer of any changes in the information furnished

at the time of registration or subsequent thereto,

in such form and manner and within such period as may be prescribed.

 

(2) The proper officer may,

on the basis of information furnished under sub-section (1) or as ascertained by him,

approve or reject amendments in the registration particulars

in such manner and within such period as may be prescribed:

 

Provided that approval of the proper officer shall

not be required in respect of amendment of such particulars as may be prescribed:

 

Provided further that the proper officer shall

not reject the application for amendment in the registration particulars

without giving the person an opportunity of being heard.

 

(3) Any rejection or approval of amendments

under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be,

shall be deemed to be a rejection or approval under this Act.

 

Thanks and Regards

CA Rahul Gupta